“The Role of Environmental, Social, and Governance in Moderating the Influence of Tax Avoidance and Financial Distress on Firm Value”. Journal of Accounting Inquiry 4, no. 2 (March 30, 2026): 137–151. Accessed April 2, 2026. https://ejournal.uin-suka.ac.id/febi/JAI/article/view/3059.